Study On The Standardized Management Of Government Non-tax Revenue

Government non tax revenue is an important supplement to government revenue and can continue to provide disposable financial resources for local governments.At present,the management of non-tax revenue of local governments is gradually standardized,but there are still many problems.Therefore,in order to ensure the stability of local fiscal revenue and give full play to the role of non-tax revenue in local economic development,it is of great significance to study how to promote the standardized management of non-tax revenue through the intervention of reasonable institutional arrangements and advanced management means,so as to promote the reform of financial system and improve the public financial revenue system.Taking T city as an example,this thesis deeply studies the management of non-tax income in T city.Based on the detailed description of the concepts of non-tax revenue and its classification,non-tax revenue management and the application of quasi public goods theory,property ownership income theory and government process reengineering theory in the standardized management of non-tax revenue,it adopts A variety of research methods,such as literature research method,statistical analysis method,interview research method,and questionnaire survey method,analyze the current status of non-tax income management in T City.Using the combination of quantitative and qualitative methods,on the one hand,this paper makes an in-depth analysis and research on the non tax income data of T City in the past ten years from two aspects of income structure and scale.On the other hand,through questionnaires and interviews to obtain first-hand data and analysis,it is found that the factors affecting the standardization of non-tax revenue management in T city.It is concluded that there are six problems in T City: unstable income scale and unreasonable structure,imperfect management organization construction,low informatization level of management system,loopholes in project management,non-standard fund management and lack of in-depth supervision and management.At the same time,the causes of these problems are explained from four different angles: management concept,management rules and regulations,management system and management means.Finally,it puts forward countermeasures and suggestions to promote the standardized management of non tax income in T city from the aspects of renewing management ideas,promoting the construction of rule of law,perfecting management system and expand management means.